Pa Daly (Kerry, Sinn Fein)
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295. To ask the Minister for Finance to provide a breakdown of the revenue earned from the carbon tax increase in each of the years since the measure was introduced broken, in tabular form. [31587/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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In September 2024, my Department published a Carbon Tax Projected Exchequer Revenue Estimates 2024-2030 paper. This paper examines trends in carbon tax exchequer yields in Ireland over the last decade, and provides forward projected estimates of carbon tax yields over the next six years to 2030.

This paper is available on my Department's website:. Additional annual revenue raised from Carbon Tax rate increases in each of the years from 2020-2023 and estimated projected additional revenue raised in each of the years between 2024-2030 is outlined on page 14 (Annex 4). Annex 4 refers to revenue accruing from increases above the baseline rate of €20 per tonne of Carbon Dioxide. The Department is currently working on updated analysis which will be published in the coming months.

Overall revenue raised from the carbon tax broken down by commodity on an annual basis between 2010 and 2024 is available on the Revenue website :

Pearse Doherty (Donegal, Sinn Fein)
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296. To ask the Minister for Finance the total cost allocation for the rent tax credit in 2025 and 2026; and if he will make a statement on the matter. [31760/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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Tax policy measure costings at the time of their introduction are set out in the Tax Policy Changes booklet published as part of the Budget Day documentation.

The rent tax credit was originally introduced in Budget 2023. The estimated cost was set out in the Tax Policy Changes booklet, available at:

The measure was amended in Budget 2024. The estimated cost of the amendment is likewise available at:

The measure was further amended in Budget 2025, with the additional cost set out at:

The cost of the rent tax credit as amended is reflected in the fiscal projections for 2025 as published in the Annual Progress Report. The sum of the above costings is c. €350 million.

On a no policy change basis, the rent tax credit is assumed to expire at end-2025. Accordingly, there is no cost reflected in the projections for 2026. If the measure were to be extended beyond its current end-date, estimates would be subject to revision based on the latest available data.